In Commissioner v. Culbertson, 337 U.S. 733, 69 S.Ct. 1210, 93 L.Ed. 1659 (1949), the Tax Court had held that a bona fide partnership did not exist between the taxpayer and his four sons, age 24, 22, 18 and 16 respectively. The Supreme Court stated that the Tax Court had applied the wrong legal standards. The case was remanded to the Tax Court to determine as to which of the sons there was a bona fide intent that they be partners in the conduct of the cattle business. The court observed, 337 U.S.at pages 737 and 741, 69 S.Ct.at page 1212, 93 L.Ed. 1659: 'First. The Tax Court read our decisions in Commissioner v. Tower, supra and Lusthaus v. Commissioner, supra, as setting out two essential tests of partnership for income-tax purposes: that each partner contribute to the partnership either vital services or capital originating with him. 'Second. It treated as essential to membership in a family partnership for tax purposes the contribution of either 'vital services' or 'original capital.' Use of these 'tests' of partnership indicates, at best, an error in emphasis. It ignores what we said is the ultimate question for decision, namely, 'whether the partnership is real within the meaning of the federal revenue laws' and makes decisive what we described as 'circumstances (to be taken) into consideration' in making that determination.'